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Antecedents of Zakat Payers’ Trust: The Case of Nigeria

International Journal of Economics, Management and Accounting

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Title Antecedents of Zakat Payers’ Trust: The Case of Nigeria
 
Creator Abioyea, Mustafa Murtala-Oladimeji
Mohamad, Muslim Har-Sani
Adnan, Muhammad-Akhyar
 
Description Zakat payers’ trust is vital to zakat organizations because its absence will undermine the institutional effectiveness of zakat. Unlike other forms of voluntary donations, zakat is a religious duty guided by divine rules. However, zakat payers have choices to turn to collection channels of their preference either through governmental or voluntary zakat institutions. With increasing number of charitable organizations, competition for limited zakat and other donation becomes intense. Understanding the zakat payers’ compliance behavior is centralto the development of zakat institutions because their effectiveness to help the poor and other beneficiaries are heavily dependent on zakat collections. However, such studies are sparse. therefore the aim of this paper is to fill this gap by developing and validating the model of zakat payers’ trust in zakat institutions. The constructs of trust’s antecedents were drawn from resource dependence theory, legitimacy theory, and donor trust literature. Through structural equation modeling test, we found perceptions of board capital, legitimacy management and stakeholders’ orientation are important to determine zakat payers’ trust. The trust model represents the main contribution of this study. Importantly, necessity of understanding zakat payers’ trust are more pertinent at the place where proper zakat administration is still in its infancy stage as in the case of Nigeria.
 
Publisher Kulliyyah of Economics and Management Sciences
 
Date 2013-01-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/204
 
Source International Journal of Economics, Management and Accounting; Vol 19 No 3 (2011)
2462-1420
 
Language eng
 
Relation http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/204/161